Hoti, Arber H.; Hoti, Elvira K. - In: Acta Universitatis Danubius. OEconomica (2012) 1(1), pp. 5-13
This research paper evaluates the impact of level three valuations in accordance with FAS 157 and its impact on investors, auditors’ work, and valuation. The objective of this research is to demonstrate that the fair value measurements should not be suspended. The standards provide for...